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CONFEDERATE  STATES  OF  AMERICA,  v 

Treasury  Department,  } 

Richmond,  January  3vcl,  18G2.      ) 

In  addition  to  the  Instructions  alieady  issued  in  reference 
to  the  War  Tax,  the  attention  of  all  the  Collectors  and  sub- 
ordinate officers  is  required  to  the  provisions  of  the  folloAving- 
bill  in  relation  to  property  which  has  been,  or  Avhicb  is  li:i1,b' 
to  be  sequestered  as  the  property  of  alien  enemies 

AN  ACT  in  relation  to  taxes  on  property  which  has  been. 
or  which  is  liable  to  be  sequestered  as  the  property  of  alien 
enemies.  The  Congresk  •  of  the  Confederate  States  of 
America  do  enact,  as  follows : 

Section  1.  That  it  shall  be  the  duty  of  the  Receivers,  un- 
der the  Sequestration  Act,  to  pay  all  taxes  upon  property  of 
alien  enemies,  which  is  liable  therefor,  Avithin  thoir  respec- 
tive districts,  out  of  any  funds  in  their  liands  dd  Receivers, 
said  payment  to  be  charged  to  the  account  of  tho  property 
upon  which  the  tax  has  been  paid:  Provided,  however,  if  it 
appear  to  any  Receiver  that  such  property,  in  any  case,  is  not 
worth  more  than  the  taxes  for  which  it  is  lialjlo,  he  shall  re- 
port the  facts  to  the  Secretary  of  the  Treasury,  whose  duty 
it  shall  be  to  instruct  the  Receiver  whether  he  shall  pay  the 
taxes  or  allow  the  property  to  be  sold  for  the  : 

Sec.  2.  That  the  Receivers  1)0  authorized  to  sell  by  order  of 
Court,  and  in  such  manner  aii<l  upon  such  terms  ag  the  Court 
iiiMv  Drcscvibo.  niiv  inniicif  v  within  their  resj)cctivc  districts. 


2 

■wliicli  has  been  sequestered,  or  whicli  is  liable  thereto,  for 
the  purpose  of  raising  money  for  the  payment  of  the  taxes 
aforesaid. 

Sec.  3.  That  whenever  a  Receiver  has  not  funds  in  hand, 
over  and  above  what  is  necessary  for  other  expenditures,  suf- 
ficient to  pay  said  taxes,  and  cannot  obtain  the  same  by  sale 
as  aforesaid,  within  the  time  fixed  for  the  payment  of  said 
taxes,  he  is  hereby  authorized  to  give  to  the  Tax  Collector, 
charged  with  the  collection  of  the  taxes,  a  certificate  of  the 
amount  due,  and  he  shall  specify  therein  the  property  upon 
which  the  same  is  due ;  and  the  Secretary  of  the  Treasury 
shall  pay  the  amount  so  certified  to  be  due,  and  shall  cause 
the  same  to  bo  charged  to  the  Sequestration  fund.  But  the 
giving  of  the  certificate  shall  be  subject  to  the  same  condi- 
tion precedent  as  provided  in  regard  to  payment  in  the  first 
section  of  this  Act. 

Sec.  4.  That  the  Secretary  of  the  Treasury  be  authorized 
to  make  agreements  with  the  several  States,  counties,  cities, 
and  towns,  for  the  postponement  of  the  collection  of  taxes  for 
which  the  property  of  alien  enemies,  sequestered,  or  liable  to 
be,  and  in  case  any  one  or  more  of  the  States,  counties,  cities 
or  towns  consent  to  the  same,  he  is  hereby  empowered  to  is- 
sue certificates  for  the  amount  due,  bearing  interest  at  the 
rate  of  six  per  cent,  per  annum,  which  shall  bind  the  Gov- 
ernment to  pay  the  same,  and  which,  when  paid,  shall  be 
charged  to  the  Sequestration  fund. 

Sec.  5.  That  whenever  the  property  of  an  alien  enemy  se- 
questered, or  liable  thereto  has  been  or  shall  hereafter  be 
sold  for  taxes,  the  Secretary  of  the  Treasury  is  hereby  au- 
thorized, Avith  the  assent  of  the  State  in  which  the  property 
has  been  sold,  to  redeem  the  same  by  the  payment  of  the 
sum  or  sums  required  to  be  paid  by  citizens  in  such  case,  or 
by  the  issue  of  certificates  therefor,  as  hereinbefore  provided, 
should  he  deem  it  advisable,  and  in  all  such  cases,  such  pro- 
perty shall  go  into  the  hands  of  the  Receiver  for  the  district 
.in  which  the  same  is  situate,  and  be  held  and  accounted  for 


in  the  same  m.anncr  as  other  sequestered  property ;  provided 
the  amount  of  the  redemption  shall  be  charged  to  the  Seques- 
tration fund. 

Approved,  December  23d,  1861. 

The  provisions  of  the  foregoing  Act  will  be  duly  observed 

and  carried  out  by  the  officers  connected  with  the  War  Ta.x 

Act. 

C.  G.  MEMMINGER, 

Secretary  of  Treasury. 


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